Mottola v. United States

Mollison, Judge:

These are appeals for reappraisement of the values of badminton rackets, imported from Japan during the period between December 16, 1950, and January 4, 1955. The merchandise was appraised on the basis of export value, defined in section 402 (d) of the Tariff Act of 1930. The appraised value represented the value of the merchandise in a packed condition, f. o. b. port of exportation, which, in all cases, was Yokohama. The value claimed by the plaintiff, also on the basis of export value, is the value ex factory, packed.

The parties have agreed that the sole issue in the case is…